No. H.S Code ITC(HS)Code Description Unit - dgciskol.nic.in

CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

NOTE:

This Chapter does not cover medicinal cigarettes (Chapter 30).

SUB-HEADING NOTE:

For the purposes of subheading 2403 11, the expression “water pipe tobacco” means tobacco
intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol,
whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not
flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are
excluded from this Sub-heading.

SUPPLEMENTARY NOTES:

1) "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or
not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part
of a tobacco plant while still attached to the earth.

2) "Cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended
or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes.

3) “Smoking mixtures for pipes and cigarettes” of sub-heading 240310 does not cover “Gudaku'.

Heading H.S Code ITC(HS)Code Description Unit
No.
UNMANUFACTURED TOBACCO;
2401

TOBACCO REFUSE

2401 10 Tobacco, not stemmed or stripped:

2401 10 10 Flue cured virginia tobacco KGS
2401 10 20
2401 10 30 Sun cured country (natu) tobacco KGS
2401 10 40
2401 10 50 Sun cured virginia tobacco KGS
2401 10 60
2401 10 70 Burley tobacco KGS
2401 10 80
2401 10 90 Tobacco for manufacture of biris, not stemmed KGS

Tobacco for manufacture of chewing tobacco KGS

Tobacco for manufacture of cigar and cheroot KGS

Tobacco for manufacture of hookah tobacco KGS

Other KGS

2401 20 Tobacco partly or wholly stemmed or
stripped:

Heading H.S Code ITC(HS)Code Description Unit
No.

2401 20 10 Flue cured virginia tobacco KGS
2401 20 20
2401 20 30 Sun cured country (natu) tobacco KGS
2401 20 40
2401 20 50 Sun cured virginia tobacco KGS
2401 20 60
2401 20 70 Burley tobacco KGS
2401 20 80
2401 20 90 Tobacco for manufacture of biris KGS

Tobacco for manufacture of chewing tobacco KGS

Tobacco for manufacture of cigar and cheroot KGS

Tobacco for manufacture of hookah tobacco KGS

Other KGS

2401 30 00 Tobacco refuse KGS

2402 CIGARS, CHEROOTS, CIGARILLOS
AND CIGARETTES, OF TOBACCO OR
2402 10 OF TOBACCO SUBSTITUTES
Cigars, cheroots and cigarillos, containing
2402 10 10 tobacco: THN
2402 10 20 Cigar and cheroots THN
Cigarillos

2402 20 Cigarettes, containing tobacco:

2402 20 10 Other than filter cigarettes, of length not THN
2402 20 20
2402 20 30 exceeding 60 millimetres
2402 20 40
Other than filter cigarettes, of length exceedingTHN
2402 20 50
60 millimetres but not exceeding 70
2402 20 60
millimetres

Filter cigarettes of length (including the length THN

of the filter, the length of filter being 11

millimetres or its actual length, whichever is

more) not exceeding 60 millimetres

Filter cigarettes of length (including the length THN

of the filter, the length of filter being 11

millimetres or its actual length, whichever is

more) exceeding 60 millimetres not exceeding

70 millimetres

Filter cigarettes of length (including the length THN

of the filter, the length of filter being 11

millimetres or its actual length, whichever is

more) exceeding 70 millimetres but not

exceeding 75 millimetres

Filter cigarettes of length (including the length THN

of the filter, the length of filter being 11

millimetres or its actual length, whichever is

more) exceeding 75 millimetres but not

exceeding 85 millimetres

Heading H.S Code ITC(HS)Code Description Unit
No. 2402 20 90 Other THN

2402 90 Other:
Cigarettes of tobacco substitutes
2402 90 10 Cigarillos of tobacco substitutes THN
2402 90 20 Other THN
2402 90 90 THN

2403 OTHER MANUFACTURE TOBACCO

AND MANUFACTURED TOBACCO

SUBSTITUTES; HOMOGENISED OR

RECONSTITUTED TOBACCO;

TOBACCO EXTRACTS AND ESSENCES

Smoking tobacco, whether or not containing

tobacco substitutes in any proportion:

2403 11 Water pipe tobacco specified in Sub-heading

Note to this Chapter:

2403 11 10 Hookah or gudaku tobacco KGS
2403 11 90
Other KGS

2403 19 Other:

2403 19 10 Smoking mixtures for pipes and cigarettes KGS

2403 19 21 Biris: KGS
2403 19 29 Other than paper rolled biris, manufactured KGS
without the aid of machine
Other

2403 19 90 Other KGS

Other:
2403 91 00 "Homogenised" or "reconstituted" tobacco KGS

2403 99 Other:
Chewing tobacco
2403 99 10 Preparations containing chewing tobacco KGS
2403 99 20 Jarda scented tobacco KGS
2403 99 30 Snuff KGS
2403 99 40 Preparations containing snuff KGS
2403 99 50 Tobacco extracts and essence KGS
2403 99 60 Cut-tobacco KGS
2403 99 70 Other KGS
2403 99 90 KGS